CGST Rules, 2017

CHAPTER IV : DETERMINATION OF VALUE OF SUPPLY, Section : 30

Value of supply of goods or services or both based on cost

Rule 30. Value of supply of goods or services or both based on cost. -

Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten perc... Subscribe for Full Content